Evidence register

Irish eInvoicing sources and references

Compliance-related statements and rules use authoritative publishers. Sources were reviewed on 15 August 2026; rules are versioned because guidance can change.

• Irish Revenue — information required on a VAT invoice: implemented Irish VAT invoice fields.
• Irish Revenue — VAT Modernisation timeline: phase dates and scope.
• Irish Revenue — large corporates and Phase 1: Phase 1 obligations and preparation.
• EUR-Lex — VAT Directive 2006/112/EC: Article 226 invoice particulars.
• CEN/TC 434 — EN 16931 validation artefacts v1.3.16: local UBL and CII validation.
• OASIS — UBL 2.1: UBL structure.

Pending evidence

No Ireland-specific transport, Revenue reporting-field subset, reporting interface, clearance model or national CIUS rule is presented as testable until Revenue publishes sufficient authoritative technical detail.